Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 214 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 23 應收賬款及應收票據 （續） (c) 應收賬款減值損失撥備 應收賬款減值損失撥備的變動如 下： 於報告日期，最大信貸風險為上述 各類應收款項的賬面值。於二零 二一年十二月三十一日，本集團並 無持有任何抵押品作為該等應收款 項的抵押品（二零二零年：相同）。 23 TRADE RECEIVABLES AND BILLS RECEIVABLE (continued) (c) Provision for impairment losses on trade receivables The movement on the provision for impairment losses on trade receivables is as follows: As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 28,958 21,374 (Net reversal of impairment losses)/net impairment losses on trade receivables for the year 本年度應收賬款（減值損失撥回 淨額）╱減值損失淨額 – Continuing operations －持續經營業務 (7,396) 6,274 – Discontinued operation (Note 32) －已終止經營業務（附註 32 ） – (67) Exchange differences 匯兌差額 840 1,377 At end of the year 年末 22,402 28,958 The maximum exposure to credit risk at the reporting date is the carrying values of each class of receivables mentioned above. The Group did not hold any collateral as security for these receivables as at 31 December 2021 (2020: same).